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NEW WALNUT SQUARE LTD. v. TAX COM'N

No. 92-CA-2741.

626 So.2d 430 (1993)

NEW WALNUT SQUARE LIMITED PARTNERSHIP v. The LOUISIANA TAX COMMISSION and Paul C. Mitchell, Jr., Director of Finance of the City of New Orleans.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied December 9, 1993.

Attorney(s) appearing for the Case

Steeg and O'Connor, Henry O'Connor, Jr., Stephen D. Marx, New Orleans, for plaintiff-appellant New Walnut Square Limited Partnership.

Gregory D. Guth, Deputy City Atty., Dan Zimmerman, Chief Deputy City Atty., Bruce E. Naccari, First Asst. City Atty., Kathy Lee Torregano, City Atty., New Orleans, for defendant-appellee Paul C. Mitchell, Jr., Director, Department of Finance, City of New Orleans.

Vyrona M. Wiltz, Krotz Springs, for defendant-appellee.

Before KLEES, ARMSTRONG and JONES, JJ.

KLEES, Judge.

Plaintiff, New Walnut Square Limited Partnership, owns an apartment complex which was assessed at $355,000 for 1992, a twenty-three percent increase over the 1991 assessment of $287,000. Plaintiff appealed to the Louisiana Tax Commission, which upheld the assessment. Plaintiff then petitioned the district court to overturn the decision of the tax commission. On October 23, 1992, following a hearing, the district court denied plaintiff's motion for summary...

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